The Organisation for Economic Co-Operation and Development has encouraged the International Accounting Standards Board to review the definition of DB and DC plans as they relate to international accounting standards.
GLOBAL - The Organisation for Economic Co-Operation and Development has encouraged the International Accounting Standards Board to review the definition of DB and DC plans as they relate to international accounting standards.
FTSE100 companies' median liabilities jumped about 20% last year due to changes in accounting assumptions, Mercer research reveals.
The IASB have been accused of threatening UK business earnings with its proposals for changing how companies record investment performance. Helen morrissey asks why the accounting standards needed revising, and looks at how the changes would affect the...
Actuaries and accountants have predicted proposed International Accounting Standards Board amendments to how defined benefit costs are recorded in companies' accounts - unveiled last week - will have a serious impact on their earnings.
Proposals to amend accountancy standard IAS19 could cut the earnings of UK firms by as much as £10bn, accountants and actuaries warn.
The International Accounting Standards Board has published an exposure draft of proposed amendments to IAS19, dealing with how pension costs are recorded in company accounts.
GLOBAL - The International Accounting Standards Board has published an exposure draft of proposed amendments to IAS19, dealing with how pension costs are recorded in company accounts.
UK - PricewaterhouseCoopers has become the latest firm to raise fears over proposed pension accounting changes.
PricewaterhouseCoopers has become the latest firm to raise fears over proposed pension accounting changes.